Heating element



FIG. 1 is a perspective view of a heating element of the invention;

FIG. 2 is a top plan view thereof;

FIG. 3 is a left side elevational view thereof; the right sideelevational view being a mirror image of the left side elevational view;and,

FIG. 4 is a front elevational view thereof.

The ornamental design for a heating element, as shown and described.